Appeals to Appellate Tribunal require preliminary payment and may stay recovery pending tribunal determination. Appeals to the Appellate Tribunal against orders under sections 107 or 108 must generally be filed within three months; the Tribunal may refuse low-value appeals and may condone delay for sufficient cause. The Commissioner can call for records and direct applications to the Tribunal. Respondents may file verified cross-objections; appeals require payment of admitted liabilities and a portion of the disputed tax, which, once paid, stays recovery of the balance. Applications to the Tribunal must follow prescribed form, verification and fee requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to Appellate Tribunal require preliminary payment and may stay recovery pending tribunal determination.
Appeals to the Appellate Tribunal against orders under sections 107 or 108 must generally be filed within three months; the Tribunal may refuse low-value appeals and may condone delay for sufficient cause. The Commissioner can call for records and direct applications to the Tribunal. Respondents may file verified cross-objections; appeals require payment of admitted liabilities and a portion of the disputed tax, which, once paid, stays recovery of the balance. Applications to the Tribunal must follow prescribed form, verification and fee requirements.
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